수산업 회계교육과 정보시스템 활용에 관한 연구
Research on Fisheries Accounting Education and Information System Utilization
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초록
본 연구는 우리나라 수산업의 회계정보시스템 교육과 활용에 대하여 연구하였다. 연구의 목적을 달성하기 위하여 수산업체를 대상으로 설문을 조사하였다. 그리고 설문 내용을 다양한 통계 방법을 적용하여 분석하였다. 연구의 시사점은 다음과 같다. 첫째, 오늘날 정보화시대의 수산업 경영은 회계정보시스템을 통한 효율적인 경영기법의 활용이 필요하다고 판단된다. 둘째, 수산업체는 정보시스템을 적극적으로 경영에 도입하여 자금의 운용과 조달 그리고 경영비 관리, 경영분석 등을 활용하여 효율성을 높이는 것이 중요한 과제라 사료된다. 끝으로, 수산업체는 정보시스템을 통한 회계관리와 원가계산을 실시하여 합리적인 의사결정에 활용할 중요한 시점이라 판단된다.
Abstract
The study was conducted on accounting information system education and utilization in korea’s fishing industry. The Koreanfishery industry is having difficulty in management due to inefficient management of companies, a decrease in the number ofemployees, the aging of workers, and cheap imported seafood. In such an environment, the paper looks for a plan to streamlinemanagement using fisheries accounting. To this end, an accounting-related survey was conducted on fisheries companies. The suggestionsfor the analysis results are as follows. First, the management of the fisheries industry in today’s information age needs to useefficient management techniques through accounting. Second, fisheries companies need to increase efficiency by actively introducingaccounting into management and utilizing the operation and procurement of funds, cost management and management analysis. Third, it is time for fisheries companies to calculate costs by using accounting management and utilize them for rational decisionmaking. Finally, seafood is the most important type of food. Therefore, the growth of fisheries companies needs to be recognized asan essential task. From this point of view, fisheries accounting is a way to generate profits through management efficiency.
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